"With the advent of MP3s, most of us have seen the recent wave of portable
MP3 players such as the Rio and Rome, with their metallic look and easy-
to-use design. From it's unique Ultra Blue color to blazing download
speed and vast memory, the lightweight Cabo MP3 Player/Recorder is setting
the standard for future generations.
Utilizing MPEG 1, audio layer 3 file compression technology and integrated
PC software, Cabo lets you download MP3 files from your computer or the
net, custom rip tracks from compact discs, or even record live audio (with
the built-in microphone). And it's 64MB of flash memory storage (upgradable
to 96MB) gives you up to 2 hours of music playtime or 4 hours for audio
recordings."

FULL STORY @ HARDWARE PROS(http://www.hardwarepros.com/Reviews/Misc/BestData_Cabo/page1.html)